|本期目录/Table of Contents|

[1]李靠队,张卫卫,虞越,等.财务与会计教学中成本的解构分析[J].温州职业技术学院学报,2014,04:85-88.
 LI Kaodui,ZHANG Weiwei,YU Yue,et al.Deconstruction Analysis of Cost in Financial and Accounting Teaching[J].Journal of Wenzhou Vocational and Technical College,2014,04:85-88.
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财务与会计教学中成本的解构分析(PDF)

《温州职业技术学院学报》[ISSN:1006-6977/CN:61-1281/TN]

期数:
2014年04期
页码:
85-88
栏目:
教与学
出版日期:
2014-12-20

文章信息/Info

Title:
Deconstruction Analysis of Cost in Financial and Accounting Teaching
作者:
李靠队张卫卫虞越
江苏大学财经学院; 金山职业技术学院经济管理系;
Author(s):
LI Kaodui1 ZHANG Weiwei2 YU Yue1 JIANG Yaosheng2
1.School of Finance and Economics, Jiangsu University, Zhenjiang, 212013, China; 2.Economic Administrative Department, Jinshan Vocational Technical College, Yangzhong, 212200, China
关键词:
财务与会计 成本与费用 成本结构 解构分析
Keywords:
Finance and accounting Cost and expense Cost structure Deconstruction analysis
分类号:
G642;F230-4
DOI:
-
文献标识码:
A
摘要:
财务与会计教学中,成本概念一般从会计核算角度对固化成本进行解释,缺乏对成本的全局和动态认识。针对财务与会计课程的课堂教学,提出一种面向初学者的成本概念的引导启发式教学方法。为使学生理解系统的成本概念和思想,通过对各种成本概念的比较和梳理,根据企业生产的动态过程,对成本形成过程进行分析,解析成本构成。
Abstract:
In financial and accounting teaching, the curing cost is defined from the accounting angle in the concept of cost, and it lacks the comprehensive and dynamic recognition of the cost. In this case, a heuristic teaching method of cost proposed for beginners is presented. In order to help students to understand the concept and thought of systematic cost, after the comparison of various costs, an analysis is made on the formation process of the cost and the cost structure in terms of the dynamic process of enterprise production.

参考文献/References

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备注/Memo

备注/Memo:
【基金】 江苏省教育科学“十二五”规划重点课题(C-b/2011/01/24);2012年江苏大学课程建设“842工程”建设项目
更新日期/Last Update: 2014-12-20